The Legal System Of Environmental Taxation

With the rapid development of global economy , Human consumption of non-sustainable production and activities are gradually beyond the capacity of the natural environment. Since the eighties,With the concept of sustainable development to take root,Economic and environmental development of the problem is getting the international community,governments and peoples concerned, to become one of the focus of world attention. Our government's 17 major reports for the "ecological civilization" into the Congress's political report the first time, the well-off will be increased to the new target of this strategic position, which is an increasingly serious global environmental and ecological issues have made a solemn commitment.Specifically to seek to control pollution, conserve resources, environmental protection means, in addition to direct command-style use of administrative controls, many Western countries, especially OECD countries also make extensive use of the indirect economic means, Which environmental taxes as a set of scientific technical, specialized nature, relevance, leading features such as an integrated means of environmental protection in many countries has made the excellent effectiveness. At present, many developing countries have started to reform its tax system to protect the environment as an important policy objective. The new taxes - environmental taxes is quietly rising which to correct market failures and protect the environment as a policy objective. In view of the seriousness of pollution and environmental effectiveness of tax law means, We need to advance environmental tax countries and some developing countries of the environmental tax laws for a comparative study, analyze and summarize, China has not been established in order to improve the legal system of environmental taxation system to create plays implications and warnings only.This paper consists of four parts, the first part is the basic theory of environmental tax overview, introduces the concept of environmental taxation, characteristics and functions, specifically the environment have not just state tax revenue in order to adjust the basic functions, but also in the process of social development, play a unique function. Followed by the legal system of environmental taxes introduced the theoretical basis, including economic theory, legal theory and the basis of three aspects of sustainable development theory. The second part introduces the environmental tax system in China, on China's current environment-related taxes, charging system and the tax benefits set at the same time, the practice of specifying the use of the real problems. The third part introduces the typical foreign countries'environmental tax system. From different periods in which different regions of the state environmental selection of typical tax system introduced on the environment, Including the environmental tax system as the earliest pioneers of the Nordic countries Denmark, the Netherlands, Sweden, and in recent years, effective in dealing with environmental issues rising star - the United States and in recent years the organization has just joined the OECD Asian countries - South Korea the five countries. Tax system through the implementation of typical national environmental and economic results achieved in both the evaluation of environmental effects, draw on the Construction of environmental taxation in China. Construction of the fourth part is the basic idea of environmental tax system. Including the introduction of environmental taxes on the significance and feasibility of our country and improve our existing environmental tax system, the introduction of new environmental taxes, the taxpayer, the tax base and tax rates, tax jurisdiction and responsibilities of the division of regulation of several aspects of the set.In summary, this paper both theoretical and practical elaboration of the functions of the Environment and the value of the tax system and the implementation process of environmental taxation in the relevant lessons learned to the construction of our proposed environment tax system implementation and development path.